please do both and answer correctly!

Question 24 12 All of the following are key payroll process assertions for relevant account balances, EXCEPT O existence O completeness O rights and obligations O occurrence Question 25 1p When performing substantive tests of the payroll process, recalculating accrued payroll tax liabilities at year-end to underlying payroll records is a test of which of the following key assertions? Occurrence, accuracy, and classification O Occurrence, completeness, and valuation O Completeness, valuation, and existence Occurrence, classification, and valuation